Sen. Byron Dorgan, D-N.D., called Bush’s interest in a corporate tax cut irresponsible given the government’s rising debt. “It’s hard to make a case that large U.S. corporations are paying too much in income taxes,” Dorgan said.

It’s hard to make the case? How silly. (But typical as a political ploy — don’t engage the argument).

Take a look at this chart of corporate tax rates in the OECD countries, courtesy of the Tax Foundation’s recent comparison. In 2000, the U.S. had the seventh highest corporate tax rate, at 39.3 percent. (Germany was No. 1, at 53 percent.) In 2006, the U.S. ranked as having the second highest tax rate, narrowly behind Japan. Germany had cut its corporate tax rates by a quarter, and now has a lower rate than the United States. Is Germany not a competitor? Should the United States just ignore the global tax climate because Senator Dorgan says U.S.-based corporations aren’t taxed enough?